26 CFR · Internal Revenue
§ 1.1502-97 — § 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
26 CFR § 1.1502-97
This text of 26 C.F.R. § 1.1502-97 (§ 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.1502-97 (2026).
Text
§ 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
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Nearby Sections
11
§ 1.1502-96
Miscellaneous rules.§ 1.1502-98
Coordination with sections 383 and 163(j).§ 1.1502-99
Effective/applicability dates.§ 1.1502-100
Corporations exempt from tax.§ 1.1503-1
Computation and payment of tax.§ 1.1503(d)-0
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Bluebook (online)
26 C.F.R. § 1.1502-97, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1502-97.